9911796707
TMI Blog2024 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 06.11.19 April 2015 to June 2017 2,71,66,096 (confirmed Rs.2,42,71,564) SOD No. 20/2019-20 dated 21.10.19 October 2016 to June 2017 26,84,502 (confirmed Rs.23,97,295) 2. Brief facts of the case are that the Appellant Asian School of Media Studies (ASMS in short) located at FC 14/15, Sector 16A, Film City, Noida (UP), also known as Marwah Studios, is conducting professional/vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur or get self-employed. 3. On the basis of intelligence, it appeared to the Revenue that the Appellant is evading payment of service tax as they are conducting training and providing certificates to the students without the approval of either University Grants Commission (hereinafter referred to as "UGC") or by All India Council for Technical Education (hereinafter referred to as "AICTE") and therefore, are not recognized by law. Hence, it appeared that Service Tax was payable in respect of graduation and post-graduation courses in various streams of cinema, mass media, electronic media, etc. provided by the Appellant at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , under the head "Commercial Training or Coaching Centre, or as services other than those covered under the negative list, and will not be exempted from service tax under the negative list entry No. (l) of section 66D effective from 1.07.12 till 14.05.2016 or Sr. No.9 of Notification No.25/2012-ST dated 20.06.12 effective from 11.04.2014 as reproduced below : 66D (1) services by way of- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; The above entry in the negative list was omitted w.e.f. 14.05.2016 vide Notification No. 9/2016-ST. Entry No. 9 in the exemption Notification No.25/2012-ST, dated 20.06.2012 was inserted vide Notification No.06/2014-ST, dated 11.07.2014: "Services provided, - (a) by an educational institution to its students, faculty and staff (b) to an educational institution, by way of- (i) transportation of students, faculty and staff (ii) catering, including any mid-day meals scheme sponsored by the Government,. (iii) se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period April, 2015 to June, 2017 in the instant case, a Show Cause Notice was issued vide file C. No.60/INT/DGCEI/HQ/2013 dated 30.09.2014 for the period 2009-10 to 2013-14 (Up to August, 2013) to M/s Asian School of Media Studies ("the ASMS"), M/s Asian Business School ("the ABS") and M/s Asian School of Communication ("ASC") functioning at the FC 14/15, Sector-16A, Film City, Noida (UP) popularly known as Marwah Studio Complex raising demand of Service Tax under the category of "Commercial Coaching or Training Services". Subsequent Statement of demands (SODs) on the identical issue in respect of the M/s ASMS (Asian School of Media Studies) for the subsequent periods were also issued by the respective competent authorities of the CGST Commissionerate, Noida covering period upto March, 2015 in case of ASMS:- Sr. No. Name of the Noticee Show cause notice / Statement of demand No./ Period of SCN/SOD Amount involved (Rs.) 1. M/s Asian School of Media Studies (ASMS) C. No. 60/INT/DGGEI/HQ/2013 dated 30.09.2014 (SCN) 2009-10 to 2013-14 (upto Aug"13) 2,95,97,370 C. No. V(15)Adj./ ST/Noida /ASM/ 69/14/1311-13 dated 20.03.2015 (SOD) Sept."13 to Dec."14 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arted by the appellant, have received degree/ diploma certificates issued by the respective University. The legal status of the respective University have not been found to be untrue. Further, we find that there is no such bar on the University, in getting the students trained in collaboration with the appellants, for which the syllabus has been prescribed by the University and periodically the University has conducted the exam and issued degree to such successful candidates. Further, learned Counsel has demonstrated that there was a proper laid down curriculum for each of the programme conducted by the appellant, in collaboration by the respective University. Thus, we find that the appellants have conducted education or vocational training, as part of curriculum for obtaining qualification, recognised by law for the time being in force. Further, we find that the observation of the learned Commissioner that the recognition granted by the PTU to the appellant with respect to the Delhi address is also erroneous, as the Delhi address is the city office or the Head Office, whereas the campus is located at Noida. Further, the learned Counsel for the appellant has demonstrated by annexin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourses, primarily related to media and fashion study. 26.1 We further find that right from beginning till 30.06.2017 the activity of the appellant in providing educational /vocational training to their students, is as per the pre defined curriculum in collaboration with the respective University, is exempt throughout, as they have provided education and training followed by issue of certificate of degree/ diploma which is recognised by law for the time being in force. Further, we find that on completion of the courses conducted by the appellants, the students/ trainees have either received employment and/or are competent to be self employed. 27. We further find that a Coordinate Bench of this Tribunal (Chennai) in the case of Gateway of Entrepreneurship and Management Studies Trust vs. CCE (supra), under the facts that Gateway was providing coaching and training services to the students of Allagappa University. The University was collecting fee from the students for such coaching. The Department was of the view that the said activities was falling under the "Commercial Training or Coaching Service". On appeal by the assessee, this Tribunal appreciating the fact that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court further observed that levy of service tax on the education and training provided by parallel college indirectly falls on the students, which is discriminatory. 29. In view of our considered findings, as above, we hold that the appellants is not liable to service tax. 30. As regards, the ground of limitation, we find that the appellant(s) were under bonafide belief that their activity is not liable to service tax and further we find that the appellants have maintained proper record of their activity and have been making compliance with various laws including Income Tax Act, as a charitable organisation. The books of accounts have been regularly audited and have been filed with various Government Authorities. We find that the issue in dispute involves interpretation of statute, and as such no malafide can be attributed on the appellants. Admittedly, the only allegation made in the show cause notice for invoking the extended period of limitation is that the appellants have failed to take registration, assess their tax liability, pay the tax, file the returns etc. Admittedly, the whole demand is based on data and information supplied by the appellant as has been deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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